Electronic invoice registration management procedure

The Directorate General of Taxes issues Decision No. 1391/QD-TCT promulgating the procedure for managing records of electronic invoices which are accompanied by codes and generated from cash registers. The Decision takes effect on its date of signature (August 23, 2022).

Accordingly, the receipt and processing of the Registration/Change Information Statement using electronic invoices from taxpayers who are organizations and individuals using electronic invoices with codes, electronic invoices without codes and using electronic invoices generated from cash registers, depending on which branches can register to use electronic invoices generated from cash registers.

In particular, the procedure for managing the registration of electronic invoices generated from cash registers includes 05 steps as follows:

Step 1.
Information management purposes for the use of electronic invoices generated from cash registers should complete the declaration submitted to authorized bodies. Within 15 minutes of receipt of the declaration (Form No. 01/DKTD-HDDT issued with Decision No. 1391/QD-TCT), the web portal automatically verifies the declaration information and then creates the notification of receipt or of non-receipt of the declaration.

2nd step.
Within 01 business days of receipt of notification of receipt (Form No. 01/TB/TNDT), if taxpayers register to use e-invoices, the e-invoice and e-receipt systems will automatically compare the information contained in the statement.

Procedure for managing the recording of electronic invoices generated from cash registers (Illustration)

Step 3.

After the steps (1) and step (2), the officials in charge of receiving the registration information and e-invoice data should accept or decline with the reasons, and the e-invoice and receipt system will automatically create a notification at reception. /non-receipt of registration/modification of the information of the uses of the electronic invoice (form n° 01/TB-DKDT).

Step 4.
Issue the notification in accordance with the attached Form No. 01/TB-DKKY issued to taxpayers.

Step 5.
Update taxpayers who use/stop using electronic invoices generated from cash registers.

These regulations are applicable to tax authorities when implementing electronic invoices with codes generated from cash registers.

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